Typographical error in e-way Bill should be considered as minor error. - Kerala High Court
Facts of the case:
Goods were detained on the ground that in the e-way bill the distance between Kerala and the destination at Uttrakhand was shown as 280 Kms. instead of 2800 Kms.
Held:
The error in e-way bill is minor apart from being typographical.
The distance between Kerala and Uttrakhand is a matter of record. This can be verified independently.
The e-way bill showed the distance 280kms., instead of 2,800 kms. i.e. one Zero (0) is missing.
This is the case of typographical error, and therefore such minor errors doesn't have serious impact as per CBIC Circular No 64/38/2018-GST dated 14-Sep-2018
Title: Sabitha Riyaz vs The Union of India
Court: Kerala High Court
Date: 31-Oct-2018
C.A Abhishek Raja Ram
Comment: